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2020 (9) TMI 211 - HC - GSTProvisional attachment of property - dispute was raised by the department with regard to the registration of the place of business which was changed during the course of time - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Despite revocation of the order of cancellation, the bank account provisionally attached by the order dated 06.09.2019 has not been released. The result is that the petitioner has not been able to operate his business account. It appears that there is a dispute with regard to payment of GST by the petitioner for the period of business prior to 06.09.2019. In view of the provisions in Section 83(2), it is observed that the provisional attachment order dated 06.09.2019 has outlived its life after a period of one year. The competent authority is directed to consider the grievances of the petitioner and pass a fresh order, keeping in mind the provisions of Section 83(2) and as per law - petition disposed off.
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